تقييم أداء الهيئة العامة للضرائب للتحصيلات الضريبية للمدة 2012-2016 : دراسة حالة

الملخص EN

The purpose of the research is to assess the performance of the General Authority for Taxation of tax collections collected from the application of tax laws.

The process of assessing tax collections is an essential element of the administrative process, which contributes to providing information and data to measure the extent to which organizations achieve their objectives.

The researcher relied on a case study for the General Authority for Taxation for the period 2012-2016.

The focus was on the actual and actual tax collections achieved "to the operational expenses.

The research reached a number of conclusions, the most important of which is a significant reduction in the tax energy as well as a wide range of tax evasion, And the lack of public interest in the availability of media channels, whether visible or readable in order to raise the tax burden of taxpayers and reduce the process of tax evasion.

The General Authority for Taxes to activate the committees of the field survey on commercial areas and residential areas, Tax Conexus.